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This study explores the conceptual integration of Environmental, Social, and Governance (ESG) reporting and data analytics within the framework of sustainable digital accounting, with Industry 5.0 acting as a moderating paradigm. As organizations increasingly face demands for transparency, ethical governance, and sustainable operations, the limitations of traditional accounting systems have become evident. ESG reporting plays a crucial role in communicating non-financial performance and guiding strategic decisions aligned with stakeholder interests and regulatory expectations. However, the effectiveness of ESG disclosures is often hindered by fragmented data structures, inconsistent standards, and insufficient technological support. Data analytics, when integrated into ESG processes, enhances the precision, timeliness, and reliability of sustainability disclosures through predictive modeling, anomaly detection, and real time performance monitoring. Yet, despite its potential, the adoption of data analytics in accounting remains limited and under-theorized. Industry 5.0 introduces a human centric approach to technological transformation, emphasizing ethical innovation, inclusivity, and resilience. By positioning Industry 5.0 as a contextual and moderating framework, this study offers a novel perspective on how ESG and data analytics can synergize to create ethically aligned, future-ready accounting systems. Employing a systematic literature review, the research develops a conceptual model linking ESG, data analytics, and Industry 5.0, providing insights for academics, practitioners, and policymakers aiming to embed sustainability into digital accounting systems. The findings underscore the importance of aligning digital tools with ethical and societal values to advance accountable and sustainable business practices..    

This research examines the implementation of green building principles in the design of the Multipurpose Building at SMP–SMA Islam Hidayatullah Semarang, focusing on energy-efficient strategies and spatial comfort based on the GREENSHIP GBCI certification criteria. The study employs a qualitative descriptive method through interviews with the architect, analysis of architectural drawings, interpretation of interior design visualizations produced by Falana Studio, and literature review on sustainable building design. The findings indicate that the building consistently applies passive design strategies, including the optimization of natural lighting through large openings and a central void, the application of cross-ventilation on each floor, and the integration of façade vegetation that reduces surface temperature and improves microclimate performance. Material selection such as GRC panels, HPL, and modular plywood supports long-term durability, while the interior design demonstrates strong visual comfort and ergonomic quality through indirect lighting, neutral color schemes, and activity-based furniture layout. According to the GREENSHIP assessment categories, the building fulfills Energy Efficiency and Conservation (EEC), Indoor Health and Comfort (IHC), Material Resources and Cycle (MRC), and Appropriate Site Development (ASD) criteria. In conclusion, the Multipurpose Building successfully integrates green building principles as an effective approach to energy efficiency and the enhancement of the educational environment.

This study focuses on the dynamic relationship between transformational leadership and work motivation, and how both elements contribute to increased productivity in modern organizational environments. By employing a literature review approach, this study synthesizes existing research to explore the powerful impact of transformational leadership in fostering heightened work motivation among employees. The research highlights that transformational leadership acts as a catalyst, significantly enhancing employees' intrinsic motivation, which in turn serves as a mediating factor in boosting individual productivity. The study identifies two key dimensions of transformational leadership that contribute most significantly to motivation: the leader's ability to provide inspirational encouragement and their attention to the unique needs of each employee. These aspects are crucial in fostering an environment where employees feel valued, supported, and motivated to perform at their best. The positive effects of this leadership style are evident in improved work quality, increased accuracy in task completion, and a stronger sense of responsibility among employees. Ultimately, this study confirms that a leader who is adaptive, communicative, and inspiring is essential in building superior, consistent, and sustainable performance within an evolving organizational structure. The findings underscore the critical role of leadership in cultivating motivation and driving long-term productivity in organizations.

The educational activity on the implementation of Clean and Healthy Living Behavior (PHBS) with a focus on the practice of washing hands and brushing teeth at SDN 07 Jati Mulya, Kerinci Kanan District, Siak Regency, aims to improve students' knowledge and skills in maintaining personal hygiene from an early age. This program was carried out for two days by applying educational, participatory, and demonstrative methods involving all students from grade I to grade VI. The learning media used is in the form of educational videos and the song "6 Steps to Wash Hands WHO 2024" to attract students' attention and facilitate the understanding of the material in a fun way. The results of the activity showed a significant improvement in students' understanding and skills related to the correct hand washing and brushing steps. In addition, students look more enthusiastic, actively ask questions, and begin to get used to doing cleaning practices independently in daily activities at school. The role of teachers as companions and support for school facilities, such as the availability of clean water and cleaning tools, has been proven to have a great influence on the success of activities. Therefore, integrated, planned, and sustainable PHBS education in the school environment is considered effective in forming healthy living behaviors and preventing diseases from elementary school age.

This community service program aimed to enhance students’ knowledge and awareness regarding the use of natural ingredients in producing lavender-scented air freshener gel as a safe and environmentally friendly alternative. The activity employed an educational outreach approach, combining material presentations, video demonstrations, and direct observation of product samples. The program engaged 32 eighth-grade students at MTsN 1 Palangka Raya. Through these activities, students learned about the various natural ingredients used in the gel, the functional properties of each ingredient, and the environmental and health benefits of lavender aromatherapy. The results of the program indicated significant improvements in students’ understanding of gel production concepts and their ability to identify the characteristics of the products during observation. Students showed high enthusiasm for using natural ingredients in household products, which also contributed to enhancing their environmental literacy. Furthermore, the program provided MBKM students with valuable experience in delivering applied science education. The success of this program not only fostered students' awareness of sustainable practices but also provided an engaging learning experience. Based on the positive outcomes observed, the program is recommended for replication in other schools, with the addition of hands-on practice sessions to further reinforce the concepts learned.

Character formation is a fundamental component of Islamic education, particularly in responding to the growing challenges of moral decline and the weakening of students’ manners in contemporary learning environments. This study aims to analyze the implementation of the classical text Risalat Adab Suluk al-Murid in shaping student character through the integration of seven good habits at SMPIQu Al-Bahjah Cianjur. Employing a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation to explore how the values of adab are internalized and reflected in students’ daily behavior. The findings indicate that the learning of this classical text strengthens students’ discipline, respect toward teachers, sense of responsibility, and enthusiasm for learning. The internalization process occurs not only during classroom activities but also through daily routines such as morning habits, worship practices, time management, and social interactions within the school environment. The seven good habits function as a practical framework that reinforces the application of sufistic values taught in the text, allowing students to translate moral teachings into consistent actions. Teachers play a crucial role as role models who guide, demonstrate, and cultivate these values through continuous supervision and exemplary conduct. The study concludes that classical Islamic text-based learning offers an effective strategy for enhancing student character within modern Islamic educational settings. The implications highlight the need for schools to strengthen adab-centered curricula, cultivate ethical school culture, and promote collaboration among teachers, institutions, and families to ensure sustainable character development.

This study focuses on mentoring activities for male and female students of Madrasah Ibtidaiyah Khalafiyah Syafi’iyyah Zainul Hasan Genggong related to children’s development during the school period. The main issue identified is the lack of optimal learning motivation and independence among students, which affects their academic achievement and character formation. The purpose of this study is to improve students’ observation skills, creativity, critical thinking, emotional regulation, social interaction, and learning motivation in an integrated manner. This research employed a descriptive qualitative method with observation, interviews, and in-depth documentation as the primary data collection techniques. The findings indicate a significant improvement in students’ concentration, creative expression through drawing, logical thinking, emotional stability, harmonious social interaction, as well as motivation and discipline in learning. The mentoring activities provide a sustainable positive impact on students’ psychological growth and holistic development within the madrasah environment

This study focuses on mentoring activities for male and female students of Madrasah Ibtidaiyah Khalafiyah Syafi’iyyah Zainul Hasan Genggong related to children’s development during the school period. The main issue identified is the lack of optimal learning motivation and independence among students, which affects their academic achievement and character formation. The purpose of this study is to improve students’ observation skills, creativity, critical thinking, emotional regulation, social interaction, and learning motivation in an integrated manner. This research employed a descriptive qualitative method with observation, interviews, and in-depth documentation as the primary data collection techniques. The findings indicate a significant improvement in students’ concentration, creative expression through drawing, logical thinking, emotional stability, harmonious social interaction, as well as motivation and discipline in learning. The mentoring activities provide a sustainable positive impact on students’ psychological growth and holistic development within the madrasah environment

This study aims to understand and explain in depth the role of teachers in the care of children aged 3–5 years at the Siti Hajar Kindergarten and its influence on child development. This study used a qualitative approach with the aim of obtaining a comprehensive picture of the interactions between teachers and children in daily care activities. Data were obtained through observation, interviews, and documentation that describe care practices in the TPA environment. The results show that teachers have a very important role, including as guides in learning activities, mediators in children's social and emotional development, motivators to foster interest in learning, role models of positive behavior, and communication bridges between children and parents. These roles contribute significantly to character formation, social skills development, increased learning motivation, and children's emotional well-being. Despite facing various obstacles, such as limited facilities and challenges in maintaining children's concentration, teachers continue to strive to provide optimal care through enjoyable learning strategies and active communication with parents. This study recommends increasing teacher capacity and strengthening collaboration between educational institutions and families to support the sustainable growth and development of early childhood.  

TJSL/CSR in Indonesia is regulated as a legal obligation (mandatory) for companies engaged in the natural resources sector. Its success depends on the principle of accountability, which requires transparency and responsibility. This normative-juridical study evaluates the application of accountability principles in the mining sector. Normatively, PP 47/2012 requires CSR to be listed as an expense and focused on sustainable development (PPM). However, this regulation is not robust because it does not set a minimum fund allocation or clear program boundaries, allowing for multiple interpretations. Empirically (Sekotong case study), accountability is implemented in a formalistic manner, consisting only of one-way administrative reports without meaningful participation from the affected communities. A significant weakness is apparent when dealing with the increase in illegal gold mining (PETI) in legal concession areas. This situation results in a vacuum of responsibility. Companies can claim environmental damage caused by PETI, so that responsibility does not successfully ensnare corporate negligence in prevention efforts. The CSR accountability structure in Indonesia is weak because it only emphasizes activities that are carried out, not negligence that is overlooked. Regulatory reform is needed so that accountability includes passive responsibility to ensure that TJSL functions as a significant instrument of sustainable development.

Global economic developments show the acceleration of the adoption of circular business models, where resource efficiency and waste reduction are the main focuses to answer sustainability demands and SDGs targets. Although this trend is strengthening globally, MSMEs, especially those based on family businesses, are still lagging behind in their implementation, even though digitalization is increasingly opening up opportunities for operational optimization and innovation. The urgency of this research arises from the need to understand how the digital mindset and transformation of family business management can accelerate the readiness of MSMEs in implementing circular business practices. The novelty of this research lies in the integration of the three strategic concepts into a single analytical framework through the Systematic Literature Review (SLR), a perspective that has rarely been combined in previous studies. With the SLR method based on the PRISMA protocol, this study shows that MSMEs already have a strong foundation in the digital mindset, including technology readiness, innovation orientation, and adaptation of digital business models. Family business values have also been proven to support business continuity through knowledge transfer and long-term investment. However, the implementation of circular business practices is still weak, especially in resource cycle management, sustainable product design, and environmental impact measurement. The implication is that the synergy of digital mindset and family business governance can strengthen the transition of MSMEs to a circular economy that directly supports the achievement of the SDGs, especially in the areas of sustainable consumption-production and industrial innovation.

Food loss and food waste (FLW) constitute systemic challenges in modern food systems, with direct implications for resource efficiency, environmental sustainability, and food security, particularly in developing countries where horticultural food loss persists upstream while food waste increases in downstream tourism sectors. This review synthesizes literature from 2015 to 2025 on horticultural food loss, tourism-related food waste, and the role of universities in cross-sectoral FLW reduction, using Sembalun, West Nusa Tenggara, as an illustrative agrarian–tourism landscape. The review is based on a multi-database search of academic sources (ScienceDirect/Elsevier, SpringerLink, Wiley Online Library, Taylor & Francis Online, MDPI, and Emerald Insight), complemented by key policy documents from FAO, UNEP, and UNWTO. Thematic synthesis indicates that upstream food loss and downstream food waste reflect structural mismatches between local production systems, tourism consumption patterns, and food governance, and therefore cannot be effectively addressed through isolated sectoral or technical interventions. The review highlights universities as strategic knowledge brokers that facilitate penta-helix collaboration, generate empirical evidence, and support the design of integrated interventions. This study underscores the need to strengthen universities' role in bridging agriculture, tourism, and policy to advance FLW reduction and support sustainable tourism development in rural destinations such as Sembalun, West Nusa Tenggara.

Biomass as a renewable energy source holds immense potential and is applicable across various industrial sectors, being both renewable and sustainable. Renewable energy derived from biomass is widely recognized as one of the most significant energy alternatives due to its environmental friendliness, as it originates from living organisms and has the capacity and availability to serve as a future energy source. This research aims to identify the development of research on biomass as an energy source, specifically in Indonesia, using the Systematic Literature Review (SLR) technique guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. SLR, which follows standardized rules for identifying and synthesizing relevant studies, provides a comprehensive understanding of the topic's current knowledge base. Data were collected from journals using the Publish or Perish application; an initial search of the Google Scholar database yielded 1600 articles, which were rigorously screened, resulting in 1508 exclusions and 92 inclusions for thorough analysis. Ultimately, this SLR method effectively demonstrates the development of research concerning biomass as a renewable energy source.

This study aims to empirically analyze how the implementation of Green Supply Chain Standards and halal certification affects the competitiveness of Food and Beverage SMEs in Padang City. Sustainable economic development requires the integration of environmental and ethical aspects in the supply chain, especially in the food sector. In Padang City, Food and Beverage SMEs are the driving force of the economy, facing a dual challenge of meeting consumer demands for halal products and environmentally friendly practices. This study uses a quantitative approach with a survey method. Primary data were collected through questionnaires from a sample of owners or managers of food and beverage SMEs operating in Padang City. Data management is carried out using regression analysis or Structural Equation Modeling to test the hypothesis of the effect of independent variables GSCM and Halal Certification on the dependent variable (SME Competitiveness). This research is expected to demonstrate that the implementation of GSCM positively affects the competitiveness of SMEs, and halal certification also has a significant positive impact on competitiveness, especially in expanding market access and increasing Muslim consumer trust.

The Nanga Sira Mangrove Forest Tourism Area is an ecotourism destination with significant natural potential that has not been utilized optimally. The managing community faces constraints in aspects of digital marketing, educational content development, governance, and supporting facilities. This community service program aims to implement strategic collaboration between higher education institutions and the community to increase tourist visits through a participatory action research approach. The implementation method includes four main stages: observation, participatory planning, activity implementation, and monitoring and evaluation. Core activities conducted include digital marketing training and creative content creation, development of environmental conservation education materials, improvement of tourism governance systems, and physical infrastructure enhancement. Evaluation results show a significant increase in community capacity with a 75% rise in social media interactions and 40% growth in tourist visits over a two-month period. This program successfully proves that the higher education-community collaboration model is effective as a strategy for sustainable tourism development. Recommendations include the importance of continuous mentoring and the development of more innovative tourism packages.

This study aims to analyze the influence of proactive behavior on competitive advantage in quail breeder MSMEs in Bendowulung Village, Sanankulon District, Blitar Regency. The background of this research is based on the importance of increasing the competitiveness of MSMEs in the livestock sector in order to be able to survive and develop in the midst of increasingly competitive market competition. The research method uses a quantitative approach with data collection techniques through surveys or questionnaires distributed to quail farming MSMEs. The data were analyzed using statistical methods, including validity tests, reliability tests, classical assumption tests, linear regression tests, and hypothesis tests to determine the significance of the influence of proactive behavior on competitive advantage. The results of the study show that proactive behavior has a positive and significant influence on competitive advantage. These findings indicate that the higher the level of proactive behavior of an individual or organization, the greater their ability to innovate, take initiative, and adapt to changing business environments. Thus, proactive behavior is a strategic factor in strengthening the position of quail breeder MSMEs in the market, increasing revenue, and encouraging sustainable business performance. This research contributes to the development of MSME management theory and practical recommendations for business actors and policy makers.

Rapid infrastructure development in Indonesia poses significant environmental risks, necessitating effective control instruments like the Environmental Impact Assessment (AMDAL). This study analyzes the strategic role of AMDAL in supporting the achievement of Sustainable Development Goals (SDGs), particularly regarding water security, sustainable cities, climate action, and ecosystem conservation. Using a qualitative method with a literature review approach, this research evaluates regulations and academic sources from 2020 to 2025. The findings reveal that AMDAL serves as a critical preventive tool that aligns industrial activities with SDG 6, SDG 11, SDG 13, SDG 14, and SDG 15 through the internalization of ecological costs and strict mitigation hierarchies. Furthermore, AMDAL functions as an essential baseline data source for government monitoring. However, the study identifies substantial barriers to implementation, including a deficit in meaningful public participation, weak law enforcement that renders AMDAL a mere administrative formality, and regulatory dynamics post-Job Creation Law (UUCK) which shifted to a risk-based approach. The study concludes that while AMDAL is theoretically robust as a safeguard for sustainability, its practical implementation requires strengthening in transparency and supervision to effectively bridge economic interests with ecological preservation.

Zinc (Zn) is one of the most common heavy metal contaminants found in industrial wastewater and solid residues such as slag, electroplating waste, and metal ash. At excessive concentrations, Zn can cause environmental disturbances, including toxicity to aquatic organisms, disruption of microbial activity, and groundwater contamination. Long-term exposure may also lead to bioaccumulation and potential health risks to humans. This article presents a comprehensive literature review that discusses the chemical properties of Zn, its environmental behavior, and the development of recent treatment technologies within the last five years. Several techniques, including adsorption using modified or composite materials, biosorption utilizing microalgae and agricultural biomass, as well as solidification–stabilization with amendment agents such as biochar or iron-sulfide compounds, are evaluated and compared. The literature indicates that no single treatment method is universally effective for all waste types; therefore, hybrid or integrated treatment systems are considered more efficient and sustainable. Based on the reviewed evidence, this study proposes an engineering concept that emphasizes environmental safety, cost-effectiveness, and industrial applicability.

The issue of inorganic waste such as plastic and used paper in industrial environments remains an important issue that affects the cleanliness and aesthetics of work areas. PT Pertamina Patra Niaga Fuel Terminal Rewulu faces challenges in managing non-hazardous solid waste due to limited sorting systems and waste transportation frequency. This Community Service activity aims to improve workers' understanding and skills through socialization and training in making ecobricks as a solution for utilizing inorganic waste. The methods used include pre-activity stages, socialization and hands-on practice, and evaluation through pre-tests and post-tests. The results of the activity showed a significant increase in participants' knowledge after the training, proving the effectiveness of interactive methods in strengthening understanding of the 3R (Reduce, Reuse, Recycle) concept. In addition to reducing waste volume, this activity also fostered awareness and participation among workers in creating a clean and sustainable work environment. The results of this community service are important as a first step in building a culture of independent waste management in industrial environments and can be replicated in other locations with a similar approach. Keywords: Implementation of Pancasila values, bullying prevention, character education, primary school, SDN 1 Jatisela, school environment, student behaviour.

The company must be able to make the right policies so that the company can maintain its survival, so that the company can compete with competing companies and gain the trust of consumers. One of the important factors in achieving goals is HR (Human Resources) which has a very important role in determining the success of a company. This research aims to analyze the effect of work-life balance on job satisfaction and employee performance. This type of research uses quantitative research with a questionnaire instrument. The results of descriptive analysis show that all indicators of work-life balance, job satisfaction, and employee performance are in the “Good Enough” category, indicating that respondents' perceptions of work-life balance, job satisfaction, and employee performance still need to be improved. Validity and reliability tests show that the instruments used are valid and reliable. The results of structural model testing show that work-life balance has a significant and strong effect on employee performance (O=0.822; p<0.001) and job satisfaction (O=0.677; p<0.001), while job satisfaction also affects performance (O=0.367; p=0.006). In addition to the direct effect, there is also a significant indirect effect of work-life balance on performance through job satisfaction (O=0.249; p=0.011). Work-life balance improves employee performance, both directly and through increased job satisfaction, so companies are advised to create policies that support work-life balance in order to create a productive and sustainable work environment.